Special payment procedure permits provisional deposits based on prior tax liability for early months, subject to ledger balance and eligibility. Notification allows registered persons who opted for quarterly returns to pay tax in the first and/or second month of a quarter by making a provisional deposit in the electronic cash ledger equal to the tax liability shown in the preceding quarter's return (or the last month of the preceding quarter if monthly returns were filed), with exemptions where ledger balances suffice or liability is nil, and conditions requiring filing of the return for a complete preceding tax period.
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Provisions expressly mentioned in the judgment/order text.
Special payment procedure permits provisional deposits based on prior tax liability for early months, subject to ledger balance and eligibility.
Notification allows registered persons who opted for quarterly returns to pay tax in the first and/or second month of a quarter by making a provisional deposit in the electronic cash ledger equal to the tax liability shown in the preceding quarter's return (or the last month of the preceding quarter if monthly returns were filed), with exemptions where ledger balances suffice or liability is nil, and conditions requiring filing of the return for a complete preceding tax period.
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